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On or before June 30, 2025, PEBC will implement controls that properly support the distribution of student educator teststipends in accordance with the Uniform Guidance. Controls shall include: • Standardized Documentation: Finance & Accounting Department will work with the Residency Department to d...
On or before June 30, 2025, PEBC will implement controls that properly support the distribution of student educator teststipends in accordance with the Uniform Guidance. Controls shall include: • Standardized Documentation: Finance & Accounting Department will work with the Residency Department to develop and maintain a clear inventory of required documents for each stipend award. • Resident File Management: Residency Department will establish a consistent and complete portfolio of documents for each student educator, including applications, agreements, award letters, diligence documents, and relevant correspondence. • Manager Review & Approval: Residency managers will review and attest to the completeness of each Resident File with documented approvals. • Disbursement Authorization: Finance & Accounting Department will work with the Residency Department to implement a formalized process to formalize and document requests to the Finance and Accounting Department for fund disbursement, including documentation of Residency Department manager approval. • Monthly Reconciliation: Finance & Accounting Department and Residency Department will conduct monthly reconciliations of all stipend disbursements to ensure accuracy and completeness. • Independent Oversight: Require approval of monthly reconciliations by an authorized manager who is not responsible for either approving, processing, or reconciling disbursements, or any combination thereof.
Information on the federal program: Subject: Education Stabilization Fund - Special Tests and Provisions - Wage Rate Requirements Federal Agency: Department of Education Federal Program: COVID-19 - Education Stabilization Fund Assistance Listing Number: 84.425D, 84.425U Federal Award Numbers and Yea...
Information on the federal program: Subject: Education Stabilization Fund - Special Tests and Provisions - Wage Rate Requirements Federal Agency: Department of Education Federal Program: COVID-19 - Education Stabilization Fund Assistance Listing Number: 84.425D, 84.425U Federal Award Numbers and Years (or Other Identifying Numbers): S425D200013, S425U210013 Pass-Through Entity: Indiana Department of Education Compliance Requirement: Special Tests and Provisions - Wage Rate Requirements Audit Findings: Material Weakness, Material Noncompliance, Qualified Opinion Condition and Context: An effective internal control system was not in place at the School Corporation in order to ensure compliance with requirements related to the grant agreement and the Special Tests and Provisions - Wage Rate Requirements compliance requirements. The School Corporation had projects for construction of new facilities including an early learning center and improvements to sports facilities which was funded with ESSER II (84.425D) and ESSER Ill (84.425U) grant awards. In our sample of three vendors, the School Corporation did not include Davis-Bacon wage rate requirements in the vendor contract, and therefore the vendor did not include the verbiage within their subcontractor agreements. Also, the School Corporation did not obtain the weekly payroll reports certifications from the construction vendor to monitor compliance with Davis-Bacon wage rate requirements. Therefore, no review was performed to ensure that pay rates complied with the federal wage rate requirements during the audit period. The total project costs disbursed during the audit period in our sample was $3,681,455 which includes material and labor costs. Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: Vincennes Community School Corporation will comply with the Davis-Bacon wage rate requirements in all future projects using federal funds. Responsible Party for Corrective Action: Michele Fleck, Treasurer Timeline for Completion: Effective immediately.
Information on the federal program: Subject: Education Stabilization Fund (ESSER) - Internal Controls Federal Agency: Department of Education Federal Program: COVID-19 - Education Stabilization Fund Assistance Listing Number: 84.425D, 84.425U Federal Award Numbers and Years (or Other Identifying Num...
Information on the federal program: Subject: Education Stabilization Fund (ESSER) - Internal Controls Federal Agency: Department of Education Federal Program: COVID-19 - Education Stabilization Fund Assistance Listing Number: 84.425D, 84.425U Federal Award Numbers and Years (or Other Identifying Numbers): S425D200013, S425D210013, S425U200013 Pass-Through Entity: Indiana Department of Education Compliance Requirement: Reporting Audit Finding: Material Weakness Condition and Context: An effective internal control system was not in place at the School Corporation in order to ensure compliance with requirements related to the grant agreement and the Reporting compliance requirements. The School Corporation was required to submit Annual Data Reports to the Indiana Department of Education (IDOE) during the audit period to meet federal reporting requirements for ESSER grant awards. We noted that the ESSER I amount reported on the Year 3 report ($86,004) did not agree to the underlying expenditure records ($196,436) for the period of July 1, 2021 through June 30, 2022. We also noted that the ESSER II and ESSER Ill amounts reported on the Year 3 report ($0 and $1,684,755, respectively) did not agree to the underlying expenditure records ($1,391,963 and $4,330,649, respectively), for the period of July 1, 2022 through June 30, 2023. Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: The Vincennes School Corporation will include the Federal Programs Coordinator when preparing any annual reports to confirm accuracy of the reporting. Responsible Party for Corrective Action: Michele Fleck, Treasurer Timeline for Completion: Effective immediately.
PRINCEVILLE DEVELOPMENT CORPORATION P.O. Box 1567 Dunn, North Carolina 28335 CORRECTIVE ACTION PLAN March 3, 2025 USDA, Rural Development 403 Government Circle, Suite 3 Greenville, North Carolina 27834 ...
PRINCEVILLE DEVELOPMENT CORPORATION P.O. Box 1567 Dunn, North Carolina 28335 CORRECTIVE ACTION PLAN March 3, 2025 USDA, Rural Development 403 Government Circle, Suite 3 Greenville, North Carolina 27834 Princeville Development Corporation respectfully submits the following Corrective Action Plan for the year ended December 31, 2024. Bernard Robinson & Company, L.L.P. 1501 Highwoods Blvd., Suite 300 Greensboro, North Carolina 27410 Audit period: Year ended December 31, 2024 The finding from the December 31, 2024 Schedule of Findings and Questioned Costs is discussed below. The finding is numbered consistently with the number assigned in the schedule. Findings and Questioned Costs: Finding 2024-001: U.S. Department of Agriculture, Rural Development, Rural Rental Housing Loans, Assistance Listing #10.415 Recommendation: We recommend that management obtain a collateral agreement or transfer funds to another federally insured banking institution in an amount sufficient to ensure all funds are federally insured. Action Taken: We will review the financial stability of the banking institutions which hold the Corporation's funds on an ongoing basis. We do not feel at this time that the funds are truly at risk based on current market conditions and the reviews they continually do on the financial stability of the banking institutions holding these funds. We will transfer the funds at any point they believe the funds are truly at risk. If you have questions regarding this plan, please call Neil McLamb at 910-766-6283. Sincerely yours, Neil McLamb CFO, DTH Management Group, LTD
FINDING 2024-005– Aid Not Disbursed Program Name: Federal Direct Student Loan Program Federal Pell Grant Program ALN and Program Expenditures: 84.268 ($709,913) 84.063 ($487,504) Award Number: P268K243315 P063P233315 Federal Award Year: July 1, 2023 to June 30, 2024 Questioned Costs: $...
FINDING 2024-005– Aid Not Disbursed Program Name: Federal Direct Student Loan Program Federal Pell Grant Program ALN and Program Expenditures: 84.268 ($709,913) 84.063 ($487,504) Award Number: P268K243315 P063P233315 Federal Award Year: July 1, 2023 to June 30, 2024 Questioned Costs: $2,722(84.268) $1,023(84.063) Condition Found: The second financial aid disbursement was not made to one of the twenty students in our sample. The student in question was eligible to receive $1,023 of Federal Pell Grant funds, $1,732 of subsidized Federal Direct Loan funds, and $990 of unsubsidized Federal Direct Loan Funds. Corrective Action Plan: The University is on the HCM2 method for disbursing aid. The funds in question will be posted to the student’s account. The University will request the funds from the Department of Education when the next aid batch is submitted. Anticipated Completion Date: The University anticipates the corrective action being completed by April 30, 2025. Contact Person: L. Evan Aldridge, Interim Financial Aid Administrator 405-912-9007
View Audit 347564 Questioned Costs: $1
FINDING 2024-004– Title IV Aid Not Returned Program Name: Federal Direct Student Loan Program ALN and Program Expenditures: 84.268 ($709,913) Award Number: P268K243315 Federal Award Year: July 1, 2023 to June 30, 2024 Questioned Costs: $3,711 Condition Found: A student requested that the Un...
FINDING 2024-004– Title IV Aid Not Returned Program Name: Federal Direct Student Loan Program ALN and Program Expenditures: 84.268 ($709,913) Award Number: P268K243315 Federal Award Year: July 1, 2023 to June 30, 2024 Questioned Costs: $3,711 Condition Found: A student requested that the University return $3,711 of unsubsidized Federal Direct Loan funds to the lender in December 2023. The University has yet to return the funds. Corrective Action Plan: The Interim Financial Aid Director will work with the third-party administrator to return the $3,711. The student’s account and NSLDS will be updated. Procedures will be improved to ensure that funds are returned timely. Anticipated Completion Date: The University anticipates the corrective action being completed by April 30, 2025. Contact Person: L. Evan Aldridge, Interim Financial Aid Administrator 405-912-9007
View Audit 347564 Questioned Costs: $1
FINDING 2024-003 – Federal Direct Loan Eligibility Program Name: Federal Direct Student Loan Program ALN and Program Expenditures: 84.268 ($709,713) Award Number: P268K243315 Federal Award Year: July 1, 2023 to June 30, 2024 Questioned Costs: N/A Condition Found: The amount of subsidized...
FINDING 2024-003 – Federal Direct Loan Eligibility Program Name: Federal Direct Student Loan Program ALN and Program Expenditures: 84.268 ($709,713) Award Number: P268K243315 Federal Award Year: July 1, 2023 to June 30, 2024 Questioned Costs: N/A Condition Found: The amount of subsidized Federal Direct Loans awarded was incorrect for one of the twelve students in our sample that received Federal Direct Loans. In addition, the student was eligible for additional unsubsidized funds. Corrective Action Plan: The Interim Student Financial Aid Director has requested a repackage of aid by the third-party financial aid administrator. Procedures will be improved to ensure that credit hours are reviewed before awarding aid. Anticipated Completion Date: The University anticipates the corrective action being completed by April 30, 2025. Contact Person: L. Evan Aldridge, Interim Financial Aid Administrator 405-912-9007
FINDING 2024-002 Finding Subject: Child Nutrition Cluster - Eligibility Contact Persons Responsible for Corrective Action: Lacey Sturgeon, Food Service Director & Melissa Bell, Assistant Food Service Director Contact Phone Number and Email Addresses: (765) 893-4445 / lsturgeon@msdwarco.k12.in.us & m...
FINDING 2024-002 Finding Subject: Child Nutrition Cluster - Eligibility Contact Persons Responsible for Corrective Action: Lacey Sturgeon, Food Service Director & Melissa Bell, Assistant Food Service Director Contact Phone Number and Email Addresses: (765) 893-4445 / lsturgeon@msdwarco.k12.in.us & mbell@msdwarco.k12.in.us Views of Responsible Officials: Option 1: We concur with the findings Description of Corrective Action Plan: Stronger internal controls are needed in regards to verification of Direct Certifications. We plan to make sure once the certifications are entered that the Food Service Director will check the work of the Assistant Food Service Director and show her approval by signing and dating each final report. Anticipated Completion Date: Effective Immediately
FINDING 2024-009 Finding Subject: Covid-19-Education Stabilization Fund-Special Test and Provisions-Wage Rage Requirements Summary of Finding: Construction contracts in excess of $2000 financed by federal assistance funds must pay prevailing wage rates by the Department of Labor. Additionally, the S...
FINDING 2024-009 Finding Subject: Covid-19-Education Stabilization Fund-Special Test and Provisions-Wage Rage Requirements Summary of Finding: Construction contracts in excess of $2000 financed by federal assistance funds must pay prevailing wage rates by the Department of Labor. Additionally, the School corporation did not properly implement a process to identify and assess internal and external risks, or monitor internal control activities to ensure they were operating effectively. Contact Person Responsible for Corrective Action: Melissa Embry Contact Phone Number and Email Address: 812-547-2637 melissa.embry@cannelton.k12.in.us Views of Responsible Officials: We concur with the finding. However, this is not a new finding. This is continued from the previous audit period under the same contract. No new contracts were made in the current audit period. Description of Corrective Action Plan: The Superintendent will make sure to let the contractors know when we are using federal monies so that they include the payment of prevailing wage in the contract. Anticipated Completion Date: The noncompliance will be addressed immediately. The additional controls will be implemented by August 2025.
FINDING 2024-008 Finding Subject: Covid-19-Education Stabilization Fund-Reporting Summary of Finding: Not all reports filed by the school corporation during the audit period were properly supported by the records of the school corporation. Additionally, the School corporation did not properly implem...
FINDING 2024-008 Finding Subject: Covid-19-Education Stabilization Fund-Reporting Summary of Finding: Not all reports filed by the school corporation during the audit period were properly supported by the records of the school corporation. Additionally, the School corporation did not properly implement a process to identify and assess internal and external risks, or monitor internal control activities to ensure they were operating effectively. Contact Person Responsible for Corrective Action: Melissa Embry Contact Phone Number and Email Address: 812-547-2637 melissa.embry@cannelton.k12.in.us Views of Responsible Officials: We concur with the finding. However, these data collections reports are not user-friendly and we receive very little guidance on how to do them. One email that we received from the IDOE stated it was for the ESSER III year 3, however the attachment was named year 4 with the year 3 dates listed on the spreadsheet. The due date that it showed for this report was July 24, 2025 on the subject of the memo, but said July 24, 2024 within the body of the memo. Description of Corrective Action Plan: In the future all reports will be done by the Corporation Treasurer and the Grant Specialist and signed off on by the Superintendent. Anticipated Completion Date: The noncompliance will be addressed immediately. The additional controls will be implemented by August 2025.
FINDING 2024-007 Finding Subject: Covid-19-Education Stabilization Fund-Allowable Costs/Cost Principles Summary of Finding: This finding claims federal awards were not in compliance with the terms and conditions as well as the allowable cost compliance requirements. Additionally, the School corporat...
FINDING 2024-007 Finding Subject: Covid-19-Education Stabilization Fund-Allowable Costs/Cost Principles Summary of Finding: This finding claims federal awards were not in compliance with the terms and conditions as well as the allowable cost compliance requirements. Additionally, the School corporation did not properly implement a process to identify and assess internal and external risks, or monitor internal control activities to ensure they were operating effectively. Contact Person Responsible for Corrective Action: Melissa Embry Contact Phone Number and Email Address: 812-547-2637 melissa.embry@cannelton.k12.in.us Views of Responsible Officials: We concur with the finding. The reason we spent the money the way we did is because the IDOE approved our budget. We spent exactly as it was approved not knowing that we could not spend it on items or services that were being paid for prior to the grant’s application. If it was not supposed to be spent this way, then IDOE should have never approved it. To prevent noncompliance going forward, the school’s grant administrator will review disbursements of the program to ensure they were not spent on items or services that were in place prior to the grant’s application. Description of Corrective Action Plan: To prevent noncompliance going forward, the school’s grant administrator will review disbursements of the program to ensure they were not spent on items or services that were in place prior to the grant’s application. Cannelton management will establish a proper system of internal controls including policies and procedures related to risk assessment and monitoring activities within the federal program. Anticipated Completion Date: The noncompliance will be addressed immediately. The additional controls will be implemented by August 2025.
View Audit 347515 Questioned Costs: $1
FINDING 2024-006 Finding Subject: Covid-19-Education Stabilization Fund - Internal Controls Summary of Finding: The School corporation did not properly implement a process to identify and assess internal and external risks, or monitor internal controls to ensure they were operating effectively. Cont...
FINDING 2024-006 Finding Subject: Covid-19-Education Stabilization Fund - Internal Controls Summary of Finding: The School corporation did not properly implement a process to identify and assess internal and external risks, or monitor internal controls to ensure they were operating effectively. Contact Person Responsible for Corrective Action: Melissa Embry Contact Phone Number and Email Address: 812-547-2637 melissa.embry@cannelton.k12.in.us Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: Cannelton management will establish a proper system of internal controls including policies and procedures related to risk assessment and monitoring activities within the federal program. All of the Covid-19 Education Stabilization Funds have been expended at this time. Anticipated Completion Date: August 2025
FINDING 2024-003 Finding Subject: Child Nutrition Cluster – Internal Controls Summary of Finding: There was a lack of internal controls. Additionally, the School corporation did not properly implement a process to identify and assess internal and external risks, or monitor internal control activitie...
FINDING 2024-003 Finding Subject: Child Nutrition Cluster – Internal Controls Summary of Finding: There was a lack of internal controls. Additionally, the School corporation did not properly implement a process to identify and assess internal and external risks, or monitor internal control activities to ensure they were operating effectively. Contact Person Responsible for Corrective Action: Melissa Embry Contact Phone Number and Email Address: 812-547-2637 melissa.embry@cannelton.k12.in.us Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: The food service director now gets all the reports and appropriate supporting documentation, including receipts and disbursements reports, together and goes over it with the high school secretary/deputy treasurer and is then submitted by the secretary/deputy treasurer, printed off and given to the corporation treasurer. The corporation treasurer has a copy of the submission and compares that to what is deposited. All claims have always been approved by the School Board. Cannelton management will establish a proper system of internal controls including policies and procedures related to risk assessment and monitoring activities within the federal program. Anticipated Completion Date: August 2025
Altus Public Schools plans to meet the requirements of the Davis-Bacon Act on all federal awards. Weekly payroll reports will be reviewed with vendors to ensure that the fedreal wage rates and fringes are met. Items will be posted at the work site to ensure compliance with the Davis-Bacon Act.
Altus Public Schools plans to meet the requirements of the Davis-Bacon Act on all federal awards. Weekly payroll reports will be reviewed with vendors to ensure that the fedreal wage rates and fringes are met. Items will be posted at the work site to ensure compliance with the Davis-Bacon Act.
Boone-Apache Schools will take the following strict action to assure that the District is in compliance with the Davis Bacon Act for all future construction Projects that are funded by federal dollars: 1. The district will evaluate that policies and procedures are properly in place to meet the requ...
Boone-Apache Schools will take the following strict action to assure that the District is in compliance with the Davis Bacon Act for all future construction Projects that are funded by federal dollars: 1. The district will evaluate that policies and procedures are properly in place to meet the requirements of the Davis Bacon Act which includes Board Policy, and writen procedures. 2. All Administrators and Administrative Assistants will receive webinar training from the United States Department of Education which will be verified by the Superintendent of Schools. 3. The district will develop and follow internal controls that will ensure any time federal awards are used on construction that compliance with contracts, including inserting the prevailing wage clauses and ensuring that federal wage rates and fringes are met by an effective monitoring process which includes collecting and reviewing weekly certified payroll reports from the contractor or subcontractor. Also, ensuring that all items are posted at the work site to ensure compliance.
Information on the federal program: Subject: Education Stabilization Fund (ESSER) – Internal Controls Federal Agency: Department of Education Federal Program: COVID-19 – Education Stabilization Fund Assistance Listing Number: 84.425D, 84.425U Federal Award Numbers and Years (or Other Identifying Num...
Information on the federal program: Subject: Education Stabilization Fund (ESSER) – Internal Controls Federal Agency: Department of Education Federal Program: COVID-19 – Education Stabilization Fund Assistance Listing Number: 84.425D, 84.425U Federal Award Numbers and Years (or Other Identifying Numbers): S425D210013, S425U210013 Pass-Through Entity: Indiana Department of Education Compliance Requirement: Reporting Audit Finding: Material Weakness Condition: An effective internal control system was not in place at the School Corporation in order to ensure compliance with requirements related to the grant agreement and the Reporting compliance requirements. Context: The School Corporation was required to submit Annual Data Reports to the Indiana Department of Education (IDOE) during the audit period to meet federal reporting requirements for ESSER grant awards. We noted that the ESSER II and ESSER III amounts reported on the Year 3 report ($288,565 and $115,716, respectively) did not agree to the underlying expenditure records ($139,081 and $88,437, respectively) for the period of July 1, 2022 through June 30, 2023. Corrective Action Plan: The School Corporation will implement a system of internal controls to ensure the amounts reported on the annual data reports agree to the underlying expenditure detail in the accounting system. Person responsible for implementation and projected implementation date: The Treasurer and the Superintendent will be responsible for implementing the corrective action plan, which will start with the next submission of the annual data report.
Information on the federal program: Subject: Child Nutrition Cluster - Internal Controls Federal Agency: Department of Agriculture Federal Program: School Breakfast Program, National School Lunch Program Assistance Listing Number: 10.553, 10.555 Federal Award Numbers and Years (or Other Identifying ...
Information on the federal program: Subject: Child Nutrition Cluster - Internal Controls Federal Agency: Department of Agriculture Federal Program: School Breakfast Program, National School Lunch Program Assistance Listing Number: 10.553, 10.555 Federal Award Numbers and Years (or Other Identifying Numbers): FY2023, FY2024 Pass-Through Entity: Indiana Department of Education Compliance Requirement: Eligibility Audit Finding: Significant Deficiency Condition: An effective internal control system was not in place at the School Corporation in order to ensure compliance with requirements related to the grant agreement and the eligibility compliance requirement. Context: During the testing of internal controls over eligibility determinations for free and reduced meals, we noted management was unable to provide support for three of the 60 applications selected for testing. Additionally, for one of the 60 selections, the student was improperly classified as reduced when the annual income per the student’s application exceeded the corresponding threshold for that determination. Corrective Action Plan: The School Corporation will implement internal control procedures to ensure the applications are filed and maintained in a secure manner. The School Corporation will also implement internal control procedures to ensure that applications are formally reviewed by the Food Services Director and the Treasurer, so that applicants are accurately denied or approved for free or reduced meals. Person responsible for implementation and projected implementation date: The Corporation’s Food Services Director and Treasurer will be responsible for implementing the corrective action, which will be implemented immediately.
View Audit 347466 Questioned Costs: $1
Condition: The University did not return funds within the 45-day time period for a certain student. Root Cause Analysis The delay in returning funds was caused by miscommunication between the R2T4 Processing Staff member and the Director of Financial Aid. The miscommunication occurred due to the R2...
Condition: The University did not return funds within the 45-day time period for a certain student. Root Cause Analysis The delay in returning funds was caused by miscommunication between the R2T4 Processing Staff member and the Director of Financial Aid. The miscommunication occurred due to the R2T4 Processor requiring early maternity leave by nearly a month. This was an isolated incident and not a systemic issue. Corrective Actions Prior to the audit finding, this was discovered in house when the R2T4 Processor returned from maternity leave. The student’s account was corrected immediately. To address this issue and prevent future occurrences, the institution has implemented the following corrective actions: 1. Training o The R2T4 Processor has created a more detailed step-by-step procedure in case any further unplanned absences. 2. System Enhancements: o The institution is working on implementing system alerts within its student information system, Ellucian Banner, to flag R2T4 cases and track deadlines. o Automation of reminders and notifications will help ensure timely processing. Implementation Timeline • This has already taken place. Responsible Parties • Director of Financial Aid: Jessica Rouser Conclusion The institution is committed to full compliance with federal regulations and ensuring that all Title IV funds are returned within the mandated timeframe.
Corrective Action Taken: The formula in question has been corrected. Further, in order to prevent any issues happening again, key cells in the document have been locked (password protected) and TRUE/FALSE checks have been added. These TRUE/FALSE checks will serve as an additional method to ensure th...
Corrective Action Taken: The formula in question has been corrected. Further, in order to prevent any issues happening again, key cells in the document have been locked (password protected) and TRUE/FALSE checks have been added. These TRUE/FALSE checks will serve as an additional method to ensure that the formulas are pulling correctly and with conditional formatting to serve as a color warning when something is wrong. If the formula is working correctly, the TRUE checks will show; if the formula is not working correctly, the check will show FALSE in bright red, indicating that there is a problem. The check fields will also be protected so they can not be inadvertently changed.
Finding 529425 (2024-001)
Significant Deficiency 2024
Corrective Action Plan The University believes the student identified in this finding as an isolated instance. Upon review, the student completed her undergraduate degree in December 2023. The student was accepted into a graduate degree program beginning January 2024. The student’s graduate degre...
Corrective Action Plan The University believes the student identified in this finding as an isolated instance. Upon review, the student completed her undergraduate degree in December 2023. The student was accepted into a graduate degree program beginning January 2024. The student’s graduate degree record was created and became active on 1/4/2024. The December 2023 graduated student report was created and submitted to the National Student Clearinghouse (NSC) on 1/9/2024 however the student’s record was recorded as Withdrawn and not Graduated 12/2023 as the student’s active record noted the master’s level graduate program. The incorrect reporting as withdrawn and not graduated appears to be a timing of dates for when enrollment reporting in January occurred. The University will implement procedures to identify December graduated students who will enter a master’s level program to ensure their undergraduate degree program is submitted as graduated in a timely manner. Timeline for Implementation of Corrective Action Plan Fiscal year 2025 Contact Person Stephanie King Executive Director of Student Financial Services
Finding 529413 (2024-001)
Significant Deficiency 2024
2024-001 – Reporting Federal Agency: U.S. Department of Energy Federal Program: 81.042 Weatherization Assistance for Low-Income Persons Responsible Official Jennifer Beloff, Chief Program Officer Plan Detail Action is in the process of enhancing its internal controls over reporting to ensure that on...
2024-001 – Reporting Federal Agency: U.S. Department of Energy Federal Program: 81.042 Weatherization Assistance for Low-Income Persons Responsible Official Jennifer Beloff, Chief Program Officer Plan Detail Action is in the process of enhancing its internal controls over reporting to ensure that only federally related costs and activities are reported within its Federal programs and training its employees on its internal controls. Anticipated Completion Date March 2025
Subject: Corrective Action Plan for Federal Direct Student Loans Program Compliance The University of the Pacific acknowledges the findings outlined in the audit related to the reporting of student enrollment status to the National Student Loan Data System (NSLDS) for the Federal Direct Student Loan...
Subject: Corrective Action Plan for Federal Direct Student Loans Program Compliance The University of the Pacific acknowledges the findings outlined in the audit related to the reporting of student enrollment status to the National Student Loan Data System (NSLDS) for the Federal Direct Student Loans Program (Federal Assistance Listing Number: 84.268) for the award year July 1, 2023 - June 30, 2024. We take our responsibility to comply with the federal regulations under 34 CFR Section 685.309 very seriously and are committed to strengthening our internal controls to ensure accurate and timely reporting of enrollment changes. Corrective Action Plan: To address the identified deficiencies and enhance our reporting processes, the University has implemented the following measures: 1. Monthly Reconciliation with National Student Clearinghouse (NSC): The Registrar’s Office will conduct a monthly audit of the NSC transmittal files to verify that all reported enrollment data matches the records in NSC and NSLDS. Any discrepancies will be promptly addressed to prevent inadvertent omissions of student enrollment changes. 2. Enhanced Monitoring and Error Resolution: The Registrar’s Office will review and resolve all NSC-generated error reports within 10 business days of receipt. This process will ensure that discrepancies between campus-level and program-level reporting are corrected promptly to meet the 60-day reporting requirement. 3. Regular Compliance Checks: System-generated reports will be reviewed to align with NSLDS reporting guidelines. Additionally, a designated staff member in the Registrar’s Office on the three-campuses will oversee the timely processing and submission of enrollment status changes to NSLDS. 4. Training and Process Improvement: The Registrar’s Office will conduct periodic training sessions for staff involved in enrollment reporting to reinforce compliance requirements and best practices for NSLDS data submission. Internal reporting procedures will also be refined to prevent delays or errors in enrollment reporting. 5. Ongoing Review and Oversight: The University will establish a formalized review process to assess the effectiveness of these corrective actions. Progress reports will be reviewed quarterly to ensure sustained compliance and continuous improvement in our enrollment reporting processes. The University remains committed to ensuring accurate and timely reporting of student enrollment data in compliance with federal regulations. We appreciate your guidance and support in maintaining the integrity of our Title IV reporting obligations. Please do not hesitate to reach out if additional clarification or documentation is required. Sincerely, Karen Johnson University Registrar
2024-002 Cluster: Student Financial Assistance Sponsoring Agency: Department of Education Award Names: Federal Pell Grant Program, Federal Direct Student Loans Award Numbers: Various Assistance Listing Titles: Federal Pell Grant Program, Federal Direct Student Loans Assistance Listing Numbers: 84.06...
2024-002 Cluster: Student Financial Assistance Sponsoring Agency: Department of Education Award Names: Federal Pell Grant Program, Federal Direct Student Loans Award Numbers: Various Assistance Listing Titles: Federal Pell Grant Program, Federal Direct Student Loans Assistance Listing Numbers: 84.063, 84.268 Award Year: 2023-2024 Pass-through entity: Not applicable Financial Aid Counselors (FAC) can manually award students on the spot and verbally inform students to go online and accept/decline their awards. When this happens, an email may not go out to students. Starting with the 2025-26 financial aid award cycle, we will create a routine in the Banner Financial Aid system that will review student’s email log (RUAMAIL) and if an official email notification is not logged, the system will automatically send one to ensure that every student who is awarded Title IV aid will receive an email notification advising them to review and accept/decline their financial aid award offer. Title IV aid will not disburse until this requirement is met keeping the institution in compliance. To obtain a student’s voluntary consent to participate in electronic actions for the Electronic Signatures in Global and National Commerce Act (“E-Sign Act”), Information Technology Solutions (ITS) will investigate and implement one of the following options: • Reinstate the consent to participate in electronic transactions in R’Web annually and ensure that it captures the history of the acceptance of the Terms of Service (TOS) that will include the date students accepted the TOS. • Present the TOS to students upon logging into Central Authentication Services (CAS) annually and ensure that it captures the history of the acceptance of the TOS that will include the date students accepted the TOS. • Present the TOS to students as a hold annually on Banner that they must acknowledge to clear. Banner records this action on SOAHOLD. The student TOS will be presented to students for acceptance during the first time accessing University systems, depending on the option implemented, and will display it annually during the annual anniversary of the original acceptance. ITS will begin evaluation of the effort in Summer 2025 with a goal of implementing a solution in the 2025-26 academic year. For inquiries regarding the disbursement notifications, please contact Jose A. Aguilar at jose.aguilarjr@ucr.edu. For inquiries regarding the E-Sign Act, please contact Teri Eckman at teri.eckman@ucr.edu
2024-004 Cluster: Student Financial Assistance Sponsoring Agency: Department of Education Award Name: Pell Grant Program and Federal Direct Student Loans Award Number: Various Assistance Listing Title: Federal Pell Grant Program and Federal Direct Student Loans Assistance Listing Numbers: 84.033 and...
2024-004 Cluster: Student Financial Assistance Sponsoring Agency: Department of Education Award Name: Pell Grant Program and Federal Direct Student Loans Award Number: Various Assistance Listing Title: Federal Pell Grant Program and Federal Direct Student Loans Assistance Listing Numbers: 84.033 and 84.268 Award Year: 2023-2024 Pass-through entity: Not applicable Campus One The Winter 2024 Start of Term Enrollment report was delayed due to technical difficulties, which prevented timely reporting of Fall 2023 graduates as withdrawn before their subsequent graduation status could be recorded. Corrective action will be for coordination to occur between Information Technology Solutions (ITS) and the Registrar’s Office when a delay such as this is unavoidable to 1) ensure resolution is a top priority and 2) manual updates are completed if required. We will maintain enhanced communication between Information Technology Solutions (ITS) and the Registrar’s Office when data files are not sent by intended deadlines. Meetings will occur to determine cause, timing for resolution and potential impact to reporting timelines. It will be determined what escalations need to occur for resolution and if manual data entry is required, and if so for which populations. Increased communication practices and timeline discussions have been implemented as of March 15, 2025. We will evaluate the National Student Loan Data System (NSLDS) Enrollment Reporting requirements to determine if we are prescribed to a specific date logic or if the date is determined by campus procedure. Once we know what date is expected for reporting effective dates then we need to determine how the reporting needs to change. We will investigate the data flow from Banner, to NSC to NSLDS to determine at what point the effective dates between the Campus level information and the Program level information are being stored differently. Additionally, we will review NSLDS Enrolment Reporting to document expected data points/definitions in data output from Banner and reporting within National Student Clearinghouse (NSC) and NSLDS. Data will need to be evaluated at each stage to determine where the misalignment occurs. This will start with evaluating the output from the Ellucian delivered NSC enrollment and degree files. If the error is determined to be at this stage, the campus will engage with Ellucian to determine how to correct the error. If the error is not at this stage, the next stage is to evaluate NSC’s retrieval and storage of our data file in their database. If the error is determined to be at this stage, the campus will engage with NSC to determine how to correct the error. Although it is not believed that the error is with NSLDS, that will be the last evaluation to ensure the data is accurately represented throughout the full data sharing process. Both the evaluation of reporting requirements and the data flow analysis described above will be completed by June 30, 2025. For inquiries regarding this finding, please contact Bracken Dailey at bracken.dailey@ucr.edu. Campus Two The cause and remediation plan for the two exceptions noted are as follows: 1) It has been identified that a summer graduate was not reported as Withdrawn or Graduated status within 60 days due to the timing of the fall reporting to NSC and when they reported the student’s status to NSLDS. Currently, we don’t begin fall reporting until a few weeks after the start of fall term and it missed the date of when NSC reported the status to NSLDS until after the next submission. Thus, only the Graduated status was submitted to NSLDS. Additionally, the Graduated status for summer term is not available until late October since it takes 6 weeks to finalize degrees once grades are submitted. Summer is not a required term. The summer term begins in June and ends in September with many different end dates available for student instruction. To rectify the issue, we will start fall reporting earlier by scheduling the first submission on the first day of fall term for the upcoming academic year. Starting the fall reporting earlier will likely result in a higher number of errors for Registrar staff to manually correct as there will be more students who will not be enrolled for fall by that time. However, this will capture a Withdrawn status for the students who have completed summer coursework (ending in early August) within the 60 days of their last status. The submission schedule is an automated process. We changed the business rule in our production scheduling on March 10, 2025. Our enrollment reporting schedule for academic year 2025-2026 will be finalized in NSC’s online application by August 1, 2025, such that the new, additional First of Term enrollment file for Fall will execute on the first day of the quarter, Monday, September 22, 2025. 2) It has been identified that a Medicine student’s Leave of Absence (LOA) status was not reported within 60 days. We use two branches to report Medicine students in NSC: students in their first three years of the program are reported under branch 82 and students in their final/fourth year are reported under branch 81. Typically, the NSLDS Roster process sends NSLDS only the most currently certified record for each student on the Rosters at the time the Roster is received by NSC. However, if a student is reported in two or more branches at the same time and both active statuses, NSC’s system uses a hierarchy that sends NSLDS the higher status. This student was entering their final year and was actively enrolled in two different branches at the same time. In branch 82, the student was reported as Full-Time via an online update certified on 8/23/2023. Concurrently, the student was reported under branch 81 as LOA certified on 8/14/2023 and 9/5/2023. When NSC received the 9/1/2023 Roster, the latest certified record of Full-Time status was sent to NSLDS. By the time the 9/19/2023 Roster was received, the LOA status had a later certification date but since the student was still Full-Time status in branch 82 and the Full-Time status is a higher status than LOA, NSC’s system sent NSLDS the Full-Time status on the 9/19/2023 Roster. It wasn’t until 9/23/2023 that the student was reported as Withdrawn from branch 82. At that point, the higher status was LOA and was sent to NSLDS on 10/2/2024. To prevent this issue from occurring in the future, we will create a report that captures Medicine students whose status changes from spring to summer terms. The report will generate every time there’s a change in status between the last day of spring and the first day of summer. Registrar staff will manually update the information in NSC for those students in the previous branch before they move into the next branch. Then when the regular enrollment reporting occurs for Medicine summer term, NSLDS will receive and process the changed status. This report will be implemented by June 1, 2025. Spring semester 3rd year Medicine ends on June 13, 2025. Summer term for ending 3rd/advancing 4th year Medicine begins on June 16, 2025. Students whose spring status changes to a lesser status for summer will be identified and manually updated directly with NSC, such that students under branch 82 (years 1-3) would be reported timely to NSLDS. For inquiries regarding this finding, please contact Kate Jakway Kelly at kjakway@registrar.ucla.edu. "Campus Three For enrollment reporting, we will request a dedicated analyst at the National Student Clearinghouse to minimize enrollment reporting errors. We have two campuses we report on: Main Campus and Medical. The timing of the reports is crucial to NSC accepting the enrollment records. The Office of the Registrar is working with the NSC to request a dedicated analyst be assigned to us, as we have had historically. Effective February 2025, we implemented our plan to manually check the students on the error report to verify when status changes need to be applied to both the campus and program level. This will ensure that updates make it to the campus enrollment level, when applicable, and are not missed as was happening previously. We will continue our communications with the NSC to implement a long-term solution by having a dedicated analyst to reduce the potential of an error like this from happening again and ensure updates are processed accordingly. The Office of the Registrar will work with Financial Aid monthly to spot check student records to ensure that NSLDS is subsequently receiving the enrollment data. The Office of the Registrar will provide 5 PIDs from every degree file and have a 45-day check in place. If the Financial Aid team does not see a “G” in NSLDS 45 days from the date of determination, the Registrar will follow up with NSC. In response to the graduation date, the Registrar and Financial Aid Offices on main campus and Health Sciences are working with the School of Pharmacy to review current practices and address the program conferral date issue which led to the finding. Correcting our process and updating our schedule will ensure our reporting to the National Student Clearinghouse and NSLDS is in compliance with the 60-day reporting requirement. The offices will meet to develop a 5-year plan aligning the graduation conferral date with the last date of the term in the Student Information System. This update to the conferral date will ensure the status change will be included in the Registrar’s regular enrollment reporting schedule, i.e., 15th of each month. The NSC reporting team in the office of the Registrar will work closely with the School of Pharmacy to ensure graduation date is timely in the system and reported correctly with the clearinghouse. To ensure the adjustment to the reporting schedule meets the required timeline, the Registrar’s team will conduct a review of the NSC report to ensure a sample of the Pharmacy graduates are included each year. In turn, the Health Sciences financial aid team will conduct a review of NSLDS to ensure a sample of these students had their enrollment status updated accordingly. A potential challenge may be the aligning of the dates with the monthly reporting schedule should they fall on a non-business day. The offices held their first meeting on March 10, 2025, to discuss the enrollment reporting issue as well as the needs of the School of Pharmacy as it relates to licensure for students. A solution was presented to the School of Pharmacy for the Spring 2025 graduating class. A follow-up meeting is scheduled March 24, 2025, to develop a calendar, along with the responsibilities for the Registrar and the School of Pharmacy teams in order to ensure compliance and mitigate risk. This plan will be in place no later than July 1, 2025, so it is in place for full FY26. For inquiries regarding this finding, please contact Cindy Lyons at cglyons@ucsd.edu. Campus Four We will establish a more structured and timely reporting process for submitting enrollment status changes to NSLDS, with additional tracking and reminders to ensure compliance. We will review and revise procedures to ensure consistent and accurate alignment of status change dates at both the program and campus levels, with additional staff training. Through collaboration with our third-party servicer, we will address the data error issue, ensuring any discrepancies are promptly identified and resolved. We will implement a more proactive approach to follow up on discrepancies, ensuring that all identified errors are appropriately addressed, even if they are not required for immediate submission. Regular staff training on NSLDS reporting and error resolution will be conducted, along with periodic internal audits to ensure continued compliance and accuracy. Actions already taken to address this finding include consultation with the analyst at NSC regarding the findings, with the analyst looking for these specific findings in addition to the standard errors reported by their system. After the initial data load, they notify the Office of the Registrar staff of any data errors related to these findings and a corrected enrollment file is submitted prior to the file being finalized. The process change appears to be effective in correcting the findings but will require additional assessment to verify that the changes with NSC persist to NSLDS. Implementation of the ad hoc process based on NSC's error reporting is already in place. Review and Assessment of our approach to enrollment reporting should be completed by June 30, 2025, with development, implementation, and training of new processes completed by August 31, 2025. For inquiries regarding this finding, please contact Anthony Schmid at anthony.schmid@sa.ucsb.edu."
2024-003 Cluster: Student Financial Assistance Sponsoring Agency: Department of Education Award Names: Federal Supplemental Educational Opportunity Grants, Federal Work-Study Program, Federal Pell Grant Program, Federal Direct Student Loans Award Numbers: Various Assistance Listing Titles: Federal S...
2024-003 Cluster: Student Financial Assistance Sponsoring Agency: Department of Education Award Names: Federal Supplemental Educational Opportunity Grants, Federal Work-Study Program, Federal Pell Grant Program, Federal Direct Student Loans Award Numbers: Various Assistance Listing Titles: Federal Supplemental Educational Opportunity Grants, Federal Work-Study Program, Federal Pell Grant Program, Federal Direct Student Loans Assistance Listing Numbers: 84.007, 84.033, 84.063, 84.268 Award Year: 2023-2024 Pass-through entity: Not applicable Campus One The Financial Aid and Scholarships (FAS) office will take action to allocate the appropriate staff resources, training, tools and management oversight to ensure timely processing of R2T4s, including the return of applicable funds to COD. We have identified 2 recently hired counseling staff who were trained by our Assistant Director of Compliance on R2T4 processing and provided regulatory and campus updates in the 2024-25 academic year. The staff will complete the initial R2T4 review and calculation on a weekly basis and started this work in February 2025. The FAS team will implement an updated tracking and monitoring mechanism that includes the date of withdrawal, the date the refund is processed, and the date the refund is submitted to the Department of Education. The Assistant Director of Compliance will identify potential delays and check in with staff on their weekly reports. This will allow for corrective action prior to the 45-day deadline. The FAS managers will make R2T4 processing a standing item in management meetings to identify any competing priorities that may contribute to compliance concerns. The report used to identify withdrawn students will be reviewed and revised, with FAS staff input, to create efficiencies for managing the work each week. Anticipated completion date of all adjustments is the end of July 2025, with iterations continuing for reports and the tracking mechanism as needed. For inquiries regarding this finding, please contact Silvia Marquez at semarquez@ucsd.edu. Campus Two While we note that no Return of Title IV Funds calculation errors occurred, the campus will institute improved tracking, reporting, and completion of the secondary review process within the 45-day funds return window. To assist in the review effort the campus has cross-trained multiple staff members to ensure enough personnel have the necessary skills, knowledge, and awareness to manage the review process effectively. Anticipated completion of implementation is May 2025. For inquiries regarding this finding, please contact Nancy Garcia at ngarcia@fas.ucla.edu.
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